The Official letter No. 2529/TCT-CS dated 17 July 2012 in guidance of VAT policy
Conditions for export cases and cases regarded as exports shall apply to 0% tax rate of output VAT as follows:
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Sale contracts for export, processing contracts for export, entrusted export contracts;
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Payment vouchers by bank transfer and other documents under regulations of Law;
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Custom declaration forms as defined in clause 2, article 16 of Circular No. 06/2012/TT-BTC dated 11 January 2012 of MOF.
